ORDER ON DEFENDANTS' MOTION TO DISMISS
KOVACHEVICH, Chief Judge.
I. PROCEDURAL BACKGROUND
Plaintiff seeks an award of compensatory and exemplary damages against Defendants in the amount of $1,020,000.00, in their official capacity as Internal Revenue Service (I.R.S.) employees. This action arises from Defendants' seizure of Plaintiff's 1994 Nissan Sentra, which was seized subsequent to the issuance of a Levy and Notice of Seizure...
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